The taxpayer had made a trasnfer of engagements. There was due to it a sum for overpayment of VAT. The revenue said that the claim could not be transferred.
Held: the taxpayer’s appeal succeeded. Nothing in the statutory code operated to make such a transfer impossible.
Judges:
Blackburne J
Citations:
[2007] EWHC 1432 (Ch), Times 29-Jun-2007
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 13 September 2022; Ref: scu.253579
